<?xml version="1.0" encoding="US-ASCII" ?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 6.5a -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: https://www.novaworks.com -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
    <!-- Field: Doc-Info; Name: Misc; Value: +Kopo7xRiXgen8uEbXpMOaWDGaPty552KYkxvmR+fVm67yMrMd/ORibjuB5WwVYL -->
<schema xmlns="http://www.w3.org/2001/XMLSchema" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:dei="http://xbrl.sec.gov/dei/2026" xmlns:us-gaap="http://fasb.org/us-gaap/2026" xmlns:srt="http://fasb.org/srt/2026" xmlns:srt-types="http://fasb.org/srt-types/2026" xmlns:ecd="http://xbrl.sec.gov/ecd/2026" xmlns:dtr-types="http://www.xbrl.org/dtr/type/2024-01-31" xmlns:ACON="http://aclarion.com/20260331" elementFormDefault="qualified" targetNamespace="http://aclarion.com/20260331">
    <annotation>
      <appinfo>
        <link:roleType roleURI="http://aclarion.com/role/Cover" id="Cover">
          <link:definition>00000001 - Document - Cover</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://aclarion.com/role/BalanceSheets" id="BalanceSheets">
          <link:definition>00000002 - Statement - Condensed Balance Sheets</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://aclarion.com/role/BalanceSheetsParenthetical" id="BalanceSheetsParenthetical">
          <link:definition>00000003 - Statement - Condensed Balance Sheets (Parenthetical)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://aclarion.com/role/StatementsOfOperations" id="StatementsOfOperations">
          <link:definition>00000004 - Statement - Condensed Statements of Operations (Unaudited)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://aclarion.com/role/StatementsOfChangesInStockholdersEquityDeficit" id="StatementsOfChangesInStockholdersEquityDeficit">
          <link:definition>00000005 - Statement - Condensed Statements of Changes in Stockholders' Equity (Deficit) (Unaudited)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://aclarion.com/role/StatementsOfCashFlows" id="StatementsOfCashFlows">
          <link:definition>00000006 - Statement - Condensed Statements of Cash Flows (Unaudited)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://aclarion.com/role/CompanyAndBasisOfPresentation" id="CompanyAndBasisOfPresentation">
          <link:definition>999012 - Disclosure - THE COMPANY AND BASIS OF PRESENTATION</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://aclarion.com/role/SummaryOfSignificantAccountingPolicies" id="SummaryOfSignificantAccountingPolicies">
          <link:definition>999013 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://aclarion.com/role/FairValueMeasurements" id="FairValueMeasurements">
          <link:definition>999014 - Disclosure - FAIR VALUE MEASUREMENTS</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://aclarion.com/role/RecentAccountingPronouncements" id="RecentAccountingPronouncements">
          <link:definition>999015 - Disclosure - RECENT ACCOUNTING PRONOUNCEMENTS</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://aclarion.com/role/Revenue" id="Revenue">
          <link:definition>999016 - Disclosure - REVENUE</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://aclarion.com/role/SupplementalFinancialInformation" id="SupplementalFinancialInformation">
          <link:definition>999017 - Disclosure - SUPPLEMENTAL FINANCIAL INFORMATION</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://aclarion.com/role/Leases" id="Leases">
          <link:definition>999018 - Disclosure - LEASES</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://aclarion.com/role/PropertyPlantAndEquipment" id="PropertyPlantAndEquipment">
          <link:definition>999019 - Disclosure - PROPERTY, PLANT, AND EQUIPMENT</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://aclarion.com/role/IntangibleAssets" id="IntangibleAssets">
          <link:definition>999020 - Disclosure - INTANGIBLE ASSETS</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://aclarion.com/role/CommitmentsAndContingencies" id="CommitmentsAndContingencies">
          <link:definition>999021 - Disclosure - COMMITMENTS AND CONTINGENCIES</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://aclarion.com/role/StockholdersEquity" id="StockholdersEquity">
          <link:definition>999022 - Disclosure - STOCKHOLDERS&#8217; EQUITY</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://aclarion.com/role/NetLossPerShareOfCommonStock" id="NetLossPerShareOfCommonStock">
          <link:definition>999023 - Disclosure - NET LOSS PER SHARE OF COMMON STOCK</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://aclarion.com/role/StockBasedCompensation" id="StockBasedCompensation">
          <link:definition>999024 - Disclosure - STOCK BASED COMPENSATION</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://aclarion.com/role/SubsequentEvents" id="SubsequentEvents">
          <link:definition>999025 - Disclosure - SUBSEQUENT EVENTS</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://aclarion.com/role/SummaryOfSignificantAccountingPoliciesPolicies" id="SummaryOfSignificantAccountingPoliciesPolicies">
          <link:definition>999026 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://aclarion.com/role/FairValueMeasurementsTables" id="FairValueMeasurementsTables">
          <link:definition>999027 - Disclosure - FAIR VALUE MEASUREMENTS (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://aclarion.com/role/SupplementalFinancialInformationTables" id="SupplementalFinancialInformationTables">
          <link:definition>999028 - Disclosure - SUPPLEMENTAL FINANCIAL INFORMATION (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://aclarion.com/role/PropertyPlantAndEquipmentTables" id="PropertyPlantAndEquipmentTables">
          <link:definition>999029 - Disclosure - PROPERTY, PLANT, AND EQUIPMENT (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://aclarion.com/role/IntangibleAssetsTables" id="IntangibleAssetsTables">
          <link:definition>999030 - Disclosure - INTANGIBLE ASSETS (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://aclarion.com/role/StockholdersEquityTables" id="StockholdersEquityTables">
          <link:definition>999031 - Disclosure - STOCKHOLDERS&#8217; EQUITY (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://aclarion.com/role/NetLossPerShareOfCommonStockTables" id="NetLossPerShareOfCommonStockTables">
          <link:definition>999032 - Disclosure - NET LOSS PER SHARE OF COMMON STOCK (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://aclarion.com/role/StockBasedCompensationTables" id="StockBasedCompensationTables">
          <link:definition>999033 - Disclosure - STOCK BASED COMPENSATION (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://aclarion.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative" id="SummaryOfSignificantAccountingPoliciesDetailsNarrative">
          <link:definition>999034 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://aclarion.com/role/FairValueMeasurementsDetails-RecurringBasisToDetermineFairValueOfLiability" id="FairValueMeasurementsDetails-RecurringBasisToDetermineFairValueOfLiability">
          <link:definition>999035 - Disclosure - FAIR VALUE MEASUREMENTS (Details - Recurring basis to determine the fair value of the liability)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://aclarion.com/role/FairValueMeasurementsDetails-LiabilitiesMeasuresAtFairValue" id="FairValueMeasurementsDetails-LiabilitiesMeasuresAtFairValue">
          <link:definition>999036 - Disclosure - FAIR VALUE MEASUREMENTS (Details - Liabilities measures at fair value)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://aclarion.com/role/FairValueMeasurementsDetails-FairValueOfWarrants" id="FairValueMeasurementsDetails-FairValueOfWarrants">
          <link:definition>999037 - Disclosure - FAIR VALUE MEASUREMENTS (Details - Fair value of the warrants)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://aclarion.com/role/SupplementalFinancialInformationDetails-AccountsReceivable" id="SupplementalFinancialInformationDetails-AccountsReceivable">
          <link:definition>999038 - Disclosure - SUPPLEMENTAL FINANCIAL INFORMATION (Details - Accounts receivable)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://aclarion.com/role/SupplementalFinancialInformationDetails-PrepaidsExpenses" id="SupplementalFinancialInformationDetails-PrepaidsExpenses">
          <link:definition>999039 - Disclosure - SUPPLEMENTAL FINANCIAL INFORMATION (Details - Prepaids expenses)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://aclarion.com/role/SupplementalFinancialInformationDetails-PrepaidsExpensesDefOnly" id="SupplementalFinancialInformationDetails-PrepaidsExpensesDefOnly">
          <link:definition>999039 - Disclosure - SUPPLEMENTAL FINANCIAL INFORMATION (Details - Prepaids expenses)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://aclarion.com/role/SupplementalFinancialInformationDetails-AccountsPayable" id="SupplementalFinancialInformationDetails-AccountsPayable">
          <link:definition>999040 - Disclosure - SUPPLEMENTAL FINANCIAL INFORMATION (Details - Accounts payable)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://aclarion.com/role/SupplementalFinancialInformationDetails-AccountsPayableDefOnly" id="SupplementalFinancialInformationDetails-AccountsPayableDefOnly">
          <link:definition>999040 - Disclosure - SUPPLEMENTAL FINANCIAL INFORMATION (Details - Accounts payable)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://aclarion.com/role/SupplementalFinancialInformationDetails-AccruedAndOtherLiabilities" id="SupplementalFinancialInformationDetails-AccruedAndOtherLiabilities">
          <link:definition>999041 - Disclosure - SUPPLEMENTAL FINANCIAL INFORMATION (Details - Accrued and other liabilities)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://aclarion.com/role/SupplementalFinancialInformationDetails-AccruedAndOtherLiabilitiesDefOnly" id="SupplementalFinancialInformationDetails-AccruedAndOtherLiabilitiesDefOnly">
          <link:definition>999041 - Disclosure - SUPPLEMENTAL FINANCIAL INFORMATION (Details - Accrued and other liabilities)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://aclarion.com/role/PropertyPlantAndEquipmentDetails-PropertyAndEquipment" id="PropertyPlantAndEquipmentDetails-PropertyAndEquipment">
          <link:definition>999042 - Disclosure - PROPERTY, PLANT, AND EQUIPMENT (Details - Property and equipment)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://aclarion.com/role/PropertyPlantAndEquipmentDetails-FutureDepreciation" id="PropertyPlantAndEquipmentDetails-FutureDepreciation">
          <link:definition>999043 - Disclosure - PROPERTY, PLANT, AND EQUIPMENT (Details - Future depreciation)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://aclarion.com/role/IntangibleAssetsDetails-IntangibleAssets" id="IntangibleAssetsDetails-IntangibleAssets">
          <link:definition>999044 - Disclosure - INTANGIBLE ASSETS (Details - Intangible assets)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://aclarion.com/role/IntangibleAssetsDetails-FutureAmortization" id="IntangibleAssetsDetails-FutureAmortization">
          <link:definition>999045 - Disclosure - INTANGIBLE ASSETS (Details - Future amortization)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://aclarion.com/role/IntangibleAssetsDetailsNarrative" id="IntangibleAssetsDetailsNarrative">
          <link:definition>999046 - Disclosure - INTANGIBLE ASSETS (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://aclarion.com/role/CommitmentsAndContingenciesDetailsNarrative" id="CommitmentsAndContingenciesDetailsNarrative">
          <link:definition>999047 - Disclosure - COMMITMENTS AND CONTINGENCIES (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://aclarion.com/role/StockholdersEquityDetails-OutstandingWarrants" id="StockholdersEquityDetails-OutstandingWarrants">
          <link:definition>999048 - Disclosure - STOCKHOLDERS' EQUITY (Details - Outstanding warrants)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://aclarion.com/role/StockholdersEquityDetailsNarrative" id="StockholdersEquityDetailsNarrative">
          <link:definition>999049 - Disclosure - STOCKHOLDERS&#8217; EQUITY (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://aclarion.com/role/NetLossPerShareOfCommonStockDetails-BasicAndDilutedNetLossPerShare" id="NetLossPerShareOfCommonStockDetails-BasicAndDilutedNetLossPerShare">
          <link:definition>999050 - Disclosure - NET LOSS PER SHARE OF COMMON STOCK (Details - Basic and diluted net loss per share)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://aclarion.com/role/NetLossPerShareOfCommonStockDetails-DilutiveSecurities" id="NetLossPerShareOfCommonStockDetails-DilutiveSecurities">
          <link:definition>999051 - Disclosure - NET LOSS PER SHARE OF COMMON STOCK (Details - Dilutive securities)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://aclarion.com/role/StockBasedCompensationDetails-OptionActivity" id="StockBasedCompensationDetails-OptionActivity">
          <link:definition>999052 - Disclosure - STOCK BASED COMPENSATION (Details - Option activity)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://aclarion.com/role/StockBasedCompensationDetails-ShareBasedCompensation" id="StockBasedCompensationDetails-ShareBasedCompensation">
          <link:definition>999053 - Disclosure - STOCK BASED COMPENSATION (Details - Share based compensation)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://aclarion.com/role/StockBasedCompensationDetailsNarrative" id="StockBasedCompensationDetailsNarrative">
          <link:definition>999054 - Disclosure - STOCK BASED COMPENSATION (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:linkbaseRef xlink:type="simple" xlink:href="acon-20260331_pre.xml" xlink:role="http://www.xbrl.org/2003/role/presentationLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Presentation Links" />
        <link:linkbaseRef xlink:type="simple" xlink:href="acon-20260331_lab.xml" xlink:role="http://www.xbrl.org/2003/role/labelLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Label Links" />
        <link:linkbaseRef xlink:type="simple" xlink:href="acon-20260331_cal.xml" xlink:role="http://www.xbrl.org/2003/role/calculationLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Calculation Links" />
        <link:linkbaseRef xlink:type="simple" xlink:href="acon-20260331_def.xml" xlink:role="http://www.xbrl.org/2003/role/definitionLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Definition Links" />
      </appinfo>
    </annotation>
    <import namespace="http://www.xbrl.org/2003/instance" schemaLocation="http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd" />
    <import namespace="http://www.xbrl.org/2003/linkbase" schemaLocation="http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" />
    <import namespace="http://xbrl.sec.gov/dei/2026" schemaLocation="https://xbrl.sec.gov/dei/2026/dei-2026.xsd" />
    <import namespace="http://fasb.org/us-gaap/2026" schemaLocation="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd" />
    <import namespace="http://fasb.org/us-types/2026" schemaLocation="https://xbrl.fasb.org/us-gaap/2026/elts/us-types-2026.xsd" />
    <import namespace="http://www.xbrl.org/dtr/type/2024-01-31" schemaLocation="https://www.xbrl.org/dtr/type/2024-01-31/types.xsd" />
    <import namespace="http://xbrl.sec.gov/ecd/2026" schemaLocation="https://xbrl.sec.gov/ecd/2026/ecd-2026.xsd" />
    <import namespace="http://xbrl.sec.gov/country/2026" schemaLocation="https://xbrl.sec.gov/country/2026/country-2026.xsd" />
    <import namespace="http://fasb.org/srt/2026" schemaLocation="https://xbrl.fasb.org/srt/2026/elts/srt-2026.xsd" />
    <import namespace="http://fasb.org/srt-types/2026" schemaLocation="https://xbrl.fasb.org/srt/2026/elts/srt-types-2026.xsd" />
    <element id="ACON_CommonStockParValue0.00001PerShareMember" name="CommonStockParValue0.00001PerShareMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_WarrantsEachExercisableForOneShareOfCommonStockMember" name="WarrantsEachExercisableForOneShareOfCommonStockMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_SeriesDJuniorParticipatingPreferredPurchaseRightsMember" name="SeriesDJuniorParticipatingPreferredPurchaseRightsMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_PreferredStockSeriesBMember" name="PreferredStockSeriesBMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_PreferredStockSeriesCMember" name="PreferredStockSeriesCMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_WarrantLiabilityMember" name="WarrantLiabilityMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_IssuanceWarrantLiabilityMember" name="IssuanceWarrantLiabilityMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_PrepaidDAndOInsuranceMember" name="PrepaidDAndOInsuranceMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_PrepaidHealthInsuranceMember" name="PrepaidHealthInsuranceMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_PrepaidOtherInsuranceMember" name="PrepaidOtherInsuranceMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_PrepaidClinicalMember" name="PrepaidClinicalMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_PrepaidAnnualFeesMember" name="PrepaidAnnualFeesMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_PrepaidNASDAQAnnualFeesMember" name="PrepaidNASDAQAnnualFeesMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_PrepaidRoyaltiesMember" name="PrepaidRoyaltiesMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_PrepaidConsultingMember" name="PrepaidConsultingMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_PrepaidOtherMember" name="PrepaidOtherMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_CreditCardsPayableMember" name="CreditCardsPayableMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_AccruedBonusMember" name="AccruedBonusMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_AccruedAuditAndLegalExpensesMember" name="AccruedAuditAndLegalExpensesMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_AccruedBoardCompensationMember" name="AccruedBoardCompensationMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_OtherAccruedExpensesAndLiabilitiesMember" name="OtherAccruedExpensesAndLiabilitiesMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_PatentsAndLicensesMember" name="PatentsAndLicensesMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_RegentsOfTheUniversityOfCaliforniaMember" name="RegentsOfTheUniversityOfCaliforniaMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_PublicOffering2024Member" name="PublicOffering2024Member" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_OfferingStatement2024Member" name="OfferingStatement2024Member" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_PostStockSplitMember" name="PostStockSplitMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_WarrantPurchaseAgreementMember" name="WarrantPurchaseAgreementMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_AccreditedInvestorsMember" name="AccreditedInvestorsMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_StockSplit2025Member" name="StockSplit2025Member" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_SecuritiesPurchaseAgreementMember" name="SecuritiesPurchaseAgreementMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_WarrantsMember" name="WarrantsMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_SeriesCWarrantsMember" name="SeriesCWarrantsMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_RegisteredDirectOfferingMember" name="RegisteredDirectOfferingMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_Jan2025UnderwrittenPublicOfferingMember" name="Jan2025UnderwrittenPublicOfferingMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_SeriesBCommonWarrantsMember" name="SeriesBCommonWarrantsMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_SecondPostStockSplitMember" name="SecondPostStockSplitMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_Oct2025RegisteredDirectPublicOfferingMember" name="Oct2025RegisteredDirectPublicOfferingMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_PreFundedWarrantsMember" name="PreFundedWarrantsMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_Jan2026UnderwrittenPublicOfferingMember" name="Jan2026UnderwrittenPublicOfferingMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_WarrantStrikePriceMember" name="WarrantStrikePriceMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_WarrantStrikePrice1Member" name="WarrantStrikePrice1Member" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_WarrantStrikePrice2Member" name="WarrantStrikePrice2Member" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_WarrantStrikePrice3Member" name="WarrantStrikePrice3Member" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_WarrantStrikePrice4Member" name="WarrantStrikePrice4Member" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_WarrantStrikePrice5Member" name="WarrantStrikePrice5Member" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_WarrantStrikePrice6Member" name="WarrantStrikePrice6Member" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_WarrantStrikePrice7Member" name="WarrantStrikePrice7Member" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_WarrantStrikePrice8Member" name="WarrantStrikePrice8Member" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_WarrantStrikePrice9Member" name="WarrantStrikePrice9Member" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_WarrantStrikePrice10Member" name="WarrantStrikePrice10Member" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_WarrantStrikePrice11Member" name="WarrantStrikePrice11Member" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_WarrantsAndPrefundedWarrantsMember" name="WarrantsAndPrefundedWarrantsMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_StockOptionsMember" name="StockOptionsMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_AclarionEquityIncentivePlan2022Member" name="AclarionEquityIncentivePlan2022Member" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_InducementGrantMember" name="InducementGrantMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_NonVestedStockOptionsMember" name="NonVestedStockOptionsMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_PenaltiesAndSettlements" name="PenaltiesAndSettlements" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_StockIssuedDuringPeriodSharesNewIssues1" name="StockIssuedDuringPeriodSharesNewIssues1" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_StockIssuedDuringPeriodValueNewIssues1" name="StockIssuedDuringPeriodValueNewIssues1" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_ExerciseOfCseriesWarrantsShares" name="ExerciseOfCseriesWarrantsShares" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_AdjustmentsToAdditionalPaidInCapitalWarrantIssued1" name="AdjustmentsToAdditionalPaidInCapitalWarrantIssued1" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_AlternativeCashlessExerciseOfBWarrantsShares" name="AlternativeCashlessExerciseOfBWarrantsShares" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_AlternativeCashlessExerciseOfBWarrants" name="AlternativeCashlessExerciseOfBWarrants" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_RoundupConversionRelatedToReverseStockSplits" name="RoundupConversionRelatedToReverseStockSplits" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_StockIssuedDuringPeriodValueReverseStockSplits" name="StockIssuedDuringPeriodValueReverseStockSplits" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_RegisteredDirectOfferingsOfCommonStock" name="RegisteredDirectOfferingsOfCommonStock" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_ProceedsFromDirectOfferingOfPrefundedWarrantsShares" name="ProceedsFromDirectOfferingOfPrefundedWarrantsShares" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_ProceedsFromDirectOfferingOfPrefundedWarrants" name="ProceedsFromDirectOfferingOfPrefundedWarrants" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_CashlessExerciseOfPrefundedWarrantsShares" name="CashlessExerciseOfPrefundedWarrantsShares" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_CashlessExerciseOfPrefundedWarrants" name="CashlessExerciseOfPrefundedWarrants" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_ProceedsFromIssuanceOrSaleOfCommonStockAndWarrants" name="ProceedsFromIssuanceOrSaleOfCommonStockAndWarrants" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_CapitalizationOfSeriesBPreferredStockDividends" name="CapitalizationOfSeriesBPreferredStockDividends" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_CapitalizationOfSeriesCPreferredStockDividends" name="CapitalizationOfSeriesCPreferredStockDividends" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_ConversionOfSeriesCPreferredStockToCommonStock" name="ConversionOfSeriesCPreferredStockToCommonStock" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_CashlessExerciseOfBWarrantsToCommonStock" name="CashlessExerciseOfBWarrantsToCommonStock" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_DisclosureLeasesAbstract" name="DisclosureLeasesAbstract" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_SalesAndMarketingExpensesPolicyTextBlock" name="SalesAndMarketingExpensesPolicyTextBlock" nillable="true" xbrli:periodType="duration" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_LiquidityCapitalResourcesAndGoingConcernPolicyTextBlock" name="LiquidityCapitalResourcesAndGoingConcernPolicyTextBlock" nillable="true" xbrli:periodType="duration" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_EmergingGrowthCompanyStatusPolicyTextBlock" name="EmergingGrowthCompanyStatusPolicyTextBlock" nillable="true" xbrli:periodType="duration" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_ScheduleOfFutureDepreciationOfPropertyAndEquipmentMaturityTableTextBlock" name="ScheduleOfFutureDepreciationOfPropertyAndEquipmentMaturityTableTextBlock" nillable="true" xbrli:periodType="duration" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_FloorFinancingPrice" name="FloorFinancingPrice" nillable="true" xbrli:periodType="instant" type="dtr-types:perShareItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_DisclosureTable" name="DisclosureTable" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrldt:hypercubeItem" />
    <element id="ACON_DisclosureLineElements" name="DisclosureLineElements" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_FutureDepreciationOfPropertyAndEquipmentInRemainder" name="FutureDepreciationOfPropertyAndEquipmentInRemainder" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_FutureDepreciationOfPropertyAndEquipmentInNextTweleveMonths" name="FutureDepreciationOfPropertyAndEquipmentInNextTweleveMonths" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_FutureDepreciationOfPropertyAndEquipmentInYearTwo" name="FutureDepreciationOfPropertyAndEquipmentInYearTwo" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_FutureDepreciationOfPropertyAndEquipmentInYearThree" name="FutureDepreciationOfPropertyAndEquipmentInYearThree" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_FutureDepreciationOfPropertyAndEquipmentInYearFour" name="FutureDepreciationOfPropertyAndEquipmentInYearFour" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFour" name="FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFour" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_MinimumAnnualRoyaltyPayment" name="MinimumAnnualRoyaltyPayment" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_StockIssueDate" name="StockIssueDate" nillable="true" xbrli:periodType="duration" type="xbrli:dateItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_UnitDescription" name="UnitDescription" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_WarrantsIssuedShares" name="WarrantsIssuedShares" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="ACON_ExerciseOfWarrantsShares" name="ExerciseOfWarrantsShares" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
</schema>
